Document Type
Article
Publication Date
1940
Abstract
The Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization. The term "quasi-reorganization" has come to be applied in accounting to the corporate procedure in the course of which a company, without the creation of a new corporate entity, is enabled to eliminate a deficit and. establish a new earned surplus account for the accumulation of earnings subsequent to the date selected.
Relational Format
article
Series Title
Accounting Series Release No. 015
Recommended Citation
United States. Securities and Exchange Commission, "Securities and Exchange Commission today made public an opinion in its accounting series relative to the description of surplus accruing subsequent to the effective date of a quasi-reorganization" (1940). Federal Publications. 103.
https://egrove.olemiss.edu/acct_fed/103